education cess on TDS rate u/s 206AA

Share This Thread
  1. CA Mayur

    CA Mayur New Member

    Hello everyone.. One of my client is required to deduct tax on foreign remittance. but the receiver party don't have pan hence payer is deducting tax @ 20% as per 206AA. Please advice me whether cess @ 3 % on above 20% is applicable or not as the payment is made outside of India. please answer
  2. Manoj Mehra

    Manoj Mehra Active Member

    Yes, Education Cess would be applicable in this case.
    CA Mayur likes this.
  3. CA Mayur

    CA Mayur New Member

    Thanks a lot!!
    Is there any circular or notification...
    please provide..
    Thanks in advance
Draft saved Draft deleted
Similar Threads Forum Date
Education Cess on Income Tax for F.Y. 2016-2017 (A.Y. 2017-2018) Income Tax May 31, 2016
EDUCATION CESS ON TDS RATE U/S 206AA Income Tax Mar 3, 2016
Can we expense professional education expenditure for Managing Partner in Partnership Firm ? Income Tax Apr 14, 2018
Higher Education Loan Interest Income Tax Jul 28, 2017
80DD & 80 U Deducation Income Tax Mar 17, 2017